CIS accounting
Groundworkers are among the most reliably CIS-taxed workers in construction. Foundations, drainage, earthworks, utilities installation: these are almost always CIS-registered contracts with a main contractor deducting 20% from every labour payment. The refund opportunity is significant, particularly because groundwork often involves substantial plant hire and materials costs that should be excluded from the deduction base.
Illustrative figures drawn from the CIS rules set out on this page. Your own position will differ.
The specific challenges
When you hire plant (excavators, dumpers, rollers) for a specific job and pass the cost on to the main contractor, that hire cost should be excluded from the CIS deduction base. Similarly, materials (aggregates, concrete, drainage pipes) you supply are excluded. In practice, many main contractors apply the deduction to the full invoice. We check and correct this.
If you own or run a tipping lorry, tipper truck or other commercial vehicle, the running costs are allowable expenses against your CIS income. Fuel, insurance, road tax, servicing and finance charges on a commercial vehicle are all deductible. We ensure these are correctly captured.
Steel-toe boots, hard hats, hi-vis vests, gloves, safety harnesses. PPE required for your work is an allowable expense. Many groundworkers underreport these costs. We include everything that qualifies.
How we help
We review your CIS deduction statements, check the deduction base, calculate all allowable expenses, and submit your Self Assessment claim. Fees are agreed with you before any work starts.
If you earn over £30,000 net of materials and plant hire per year, you may qualify for GPS. No more 20% deductions at all. We manage the application and the compliance record.
At higher income levels, a CIS-registered limited company can reclaim deductions in real time via EPS rather than waiting for the annual Self Assessment return. We model the comparison for your situation.
Get started
Book a free call. We will talk through your CIS position, your deduction history and whether there is anything worth changing. No hard sell, no obligation.
Other trades we work with